PER F.I.R EBELLO, J. Rule.

By consent of parties heard forthwith.

2. The petitioner is aggrieved by the action of the 1st respondent in taking steps to sell of the land and house standing thereon which according to the petitioner is of his ownership and stands in his name. It is the case of the petitioner that the respondents are seeking to recover tax dues of his father for the block years 1986-96 and considering the explanation to Section 222(1) of the Income Tax Act, that action is without jurisdiction.

3. The petitioner’s case is as under:- The property was purchased on 3rd December, 1974 when the petitioner was a minor in his name by his father. A house was constructed thereon somewhere in 1979-80. The petitioner was born on 25th October, 1969. The property and the property along with the house is shown as standing in the petitioner’s name atleast since the year 1979-80. The petitioner on attaining majority effected necessary corrective entries on 25th October, 1988 in the record of Khopoli Nagar Parishad as well as the record of the Tahsildar at Khopoli.

4. There was a search and seizure operation conducted under Section 132 of the Income Tax Act, 1961 against the